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    <description>HC quashed the order dated 11.07.2023 regarding Input Tax Credit (ITC) reversal after finding the petitioner had already reversed ITC in GSTR 3B return. The court remanded the case, directing the assessing officer to reconsider the matter, provide a personal hearing, and issue a fresh assessment order within two months after receiving the petitioner&#039;s reply.</description>
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      <description>HC quashed the order dated 11.07.2023 regarding Input Tax Credit (ITC) reversal after finding the petitioner had already reversed ITC in GSTR 3B return. The court remanded the case, directing the assessing officer to reconsider the matter, provide a personal hearing, and issue a fresh assessment order within two months after receiving the petitioner&#039;s reply.</description>
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